2014 2015 2016 Sales 1,500,000 1,720,000+ Cost of goods sold 1,400,000 1,316,000 84,000 1,450,000 1,680,000 50,000 40,000 Inventory 180,000 210,000+ Accounts receivable 140,000 200,000 140,000 100,000 10,000 250,000 Cash 0 0. Current assets 320,000 410,000 Accounts payable- 79,850 85,000 90,000 Short term debt 34,850 79,850 Provisions-returns/refunds 1,500 1,720- 1,400 81,250 Current liabilities 121,350 171,570- 2.3% 2.4 8.6 12 Gross profit margin 3.3% 24 Current ratio 2.6 34 Accounts receivable turnover- 10.7 4 Inventory turnover What is the gross profit margin percentage, AR turnover and inventory turnover for 2014?4 8.1 8.0